{"id":12713,"date":"2020-11-09T09:59:49","date_gmt":"2020-11-09T09:59:49","guid":{"rendered":"https:\/\/bizlawyer.vn\/tax-administration-for-taxpayers-during-business-suspension"},"modified":"2020-11-09T10:02:40","modified_gmt":"2020-11-09T10:02:40","slug":"quan-ly-thue-doi-voi-nguoi-nop-thue-trong-thoi-gian-tam-ngung-hoat-dong-kinh-doanh","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/quan-ly-thue-doi-voi-nguoi-nop-thue-trong-thoi-gian-tam-ngung-hoat-dong-kinh-doanh","title":{"rendered":"Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh"},"content":{"rendered":"<p>Ng\u00e0y 19\/10\/2020, Ch\u00ednh Ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u<br \/>\nc\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 05\/12\/2020.<br \/>\nM\u1ed9t trong nh\u1eefng \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 ch\u1ebf \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p<br \/>\nthu\u1ebf trong th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh, c\u1ee5 th\u1ec3 nh\u01b0 sau:<br \/>\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p NNT t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh<br \/>\ndoanh kh\u00f4ng tr\u1ecdn th\u00e1ng, qu\u00fd, n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<br \/>\nth\u00e1ng, qu\u00fd; h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m.<br \/>\n2. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh<br \/>\ndoanh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i<br \/>\nch\u00ednh.<br \/>\n3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a<br \/>\n\u0111\u01a1n; tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh th\u00ec ph\u1ea3i n\u1ed9p h\u1ed3<br \/>\ns\u01a1 khai thu\u1ebf, n\u1ed9p b\u00e1o c\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<br \/>\n4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ea5p h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh, th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 \u0111\u00f4n \u0111\u1ed1c, thu<br \/>\nn\u1ee3, c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, thanh tra, ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh<br \/>\nph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 x\u1eed l\u00fd h\u00e0nh vi vi ph\u1ea1m v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 19\/10\/2020, Ch\u00ednh Ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 05\/12\/2020. M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 ch\u1ebf \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":12709,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12713","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/12713","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=12713"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/12713\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/12709"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=12713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=12713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=12713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}